Michaela Merz

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Brexit – Intrastat obligation reporting remains even if Brexit takes place

Many of my clients who are registered for VAT purposes in the UK were thinking that one of the very few advantages of Brexit in the area of VAT is the fact that Intrastat will disappear. In the middle of October HMRC destroyed these hopes with the publication of the information that Intrastat will be surveyed even if Brexit takes place. Continue reading

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Die Änderungen im Bereich Steuern werden gross sein – 4. Schweizer MWST-Tagung – 14. November 2019

Die OECD hat Multinationale Unternehmungen mit bekannten Konsummarken und Onlinehändler auf ihre Prioritätsliste genommen. Bis Ende November laufen Konsultationen zum OECD-Papier, welches wesentliche Änderungen in der Besteuerung in Richtung Konsum vorschlägt. Insbesondere zwei Vorschläge sind wirklich brisant. In der Zukunft kann man mit Steuern auf Sammlung und Auswertung von Kundendaten rechnen.

Die Steuerbehörden beginnen Softwareprogramme zu benutzen die in Internet Daten sammeln und helfen Gesellschaften die lokalen MWST Pflichten nicht nachkommen aufzudecken. Die Unternehmenssteuern sinken weltweit aber der Finanzierungsbedarf der einzelnen Staaten sinkt nicht. Das bedeutet, dass allfällige Einnahmeausfälle anders finanziert werden müssen. In 2018 haben die Einnahmen aus dem Bereich MWST 6.8% des BSP erreicht und stellen bei der OECD Ländern 20% der Steuereinnahmen.

Dieses Thema und viele weitere hochaktuelle Fälle rund um die MWST werden an der 4. Schweizer MWST-Tagung in Bern am 14. November 2019 diskutiert. Komm und diskutier mit uns. Sei Teil dieser aufregenden Änderungen. Continue reading


UK – EU VAT refunds amended legislation in connection with Brexit

HMRC confirmed that the transitional legislation for EU VAT refunds under Part 20 of the VAT Regulations 1995 has been amended to reflect the change in Exit Day from 29 March 2019. The revised legislation was laid on 5 September 2019. You can access a copy of it from this link >


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UNITED KINGDOM: UK firms will receive customs numbers that will let them trade with EU after Brexit

Thousands of British firms will finally be given crucial paperwork that allows them to continue trading with the EU after a no-deal Brexit. After months of demands from businesses, more than 88’000 VAT-registered companies will be given a registration number in the next two weeks that allows EU customs authorities to identify them.

Without the paperwork, known as an Economic Operator Registration and Identification (EORI) number, UK firms would not be allowed to trade with the EU after 31 October 2019.


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The 2019 World Wide VAT forum

Ten years after its inception, we’ve decided to hold our annual World Wide VAT forum over an informal breakfast. Please join us on 4 April for an opportunity to find out about the latest global trends in indirect taxation (VAT/GST/sales tax/excise taxes) and meet experts and fellow professionals Continue reading

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PHARMA WEBINAR: Brexit and its impact on pharma and life sciences industry

The continued complexities in agreeing the form of the UK’s exit from the EU, can make planning for Brexit difficult for businesses. However, the pharma and life sciences industry has been one of the more prepared industry sectors given its unique challenges around Brexit.

I would like to invite you to join our webinar to discuss this topic together with PwC’s international indirect tax experts, as well experts in the wider regulatory and supply chain issues that will impact the pharma and life sciences industry. During this digital presentation our panel of experts will give you an overview of the indirect tax implications within the pharma and life sciences sector both in the UK and in other EU member states, as well as an overview of the wider implications.

Date:  25 February 2019 from 1.30pm to 2.30pm (CET).

I’m looking forward to welcoming you to our “Brexit and its impact on the pharma and life sciences industry” webinar! Please klick the link which will guide you to your personal registration page and further event information.


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WEBCAST: Latest developments on Brexit

I’m sure, you are tracking the news this week to see the latest developments on Brexit.
PwC UK is holding a special webcast next Wednesday afternoon to reflect on the events of this week, whatever they may bring, and talk about what businesses should be doing to prepare – whatever comes next!
Date: Wednesday 23 January 2019
Time: 14:00 – 15:00 UK time

You can sign up here.

Very happy to have a chat about your own prep, and what we are supporting other clients with if that would be helpful too.


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